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中英对照法律资源--企业会计准则第38号--首次执行企业会计准则 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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implementation, an enterprise shall divide the financial assets (excluding the investments under the Accounting Standards for Enterprises No. 2 - Long-term Equity Investments) into financial assets, held-to-maturity investments, loans, receivables and financial assets available for sale measured at their fair value and of which the alterations charged to the profits and losses in the current period. （一） 划分为以公允价值计量且其变动计入当期损益或可供出售金融资产的，应当在首次执行日按照公允价值计量，并将账面价值与公允价值的差额调整留存收益。 <westbank> (1) As to those classified as financial assets measured at their fair value and of which the alterations charged to the profits and losses in the current period or available for sale, they shall be measured at their fair value on the initial date of implementation, as well as the retained earnings shall be modulated based on the difference between the carrying amount and the fair value. （二） 划分为持有至到期投资、贷款和应收款项的，应当自首次执行日起改按实际利率法，在随后的会计期间采用摊余成本计量。 <westbank> (2) As to those classified as held-to-maturity investments, loans and receivables, they shall, as of the date of initial implementation, be measured at their amortized cost in the subsequent accounting periods employing the actual interest rate method. 第十五条 对于在首次执行日指定为以公允价值计量且其变动计入当期损益的金融负债，应当在首次执行日按照公允价值计量，并将账面价值与公允价值的差额调整留存收益。 <westbank> Article 15 As to a financial liability which on the date of first implementation is designated to be measured at its fair value and of which the alterations are charged to the profits and losses in the current period, it shall be measured at its fair value on the date of initial implementation as well as the retained earnings shall be modulated based on its carrying amount and fair value. 第十六条 对于未在资产负债表内确认、或已按成本计量的衍生金融工具（不包括套期工具），应当在首次执行日按照公允价值计量，同时调整留存收益。 <westbank> Article 16 As to a derivative financial instrument (excluding hedging instruments) which has not been recognized in the balance sheet or which has been measured at its cost, it shall be measured at its fair value on the date of initial implementation and the retained earnings shall be modulated. 第十七条 对于嵌入衍生金融工具，按照《企业会计准则第22号--金融工具确认和计量》规定应从混合工具分拆的，应当在首次执行日将其从混合工具分拆并单独处理，但嵌入衍生金融工具的公允价值难以合理确定的除外。 <westbank> Article 17 As to an embedded financial instrument which shall be separated from the mixed instrument according to the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments, on the date of initial implementation, it shall be separated from the mixed instrument and shall be conducted respectively, however, unless it is difficult to make a reasonable determination on the fair value of the embedded derivative financial instrument. 对于企业发行的包含负债和权益成份的非衍生金融工具，应当按照《企业会计准则第37号--金融工具列报》的规定，在首次执行日将负债和权益成份分拆，但负债成份的公允价值难以合理确定的除外。 <westbank> As to a non-derivative financial instrument with liability and equity components which is issued by an enterprise, on the date of initial implementation, the liability component shall be separated from equity component according to the Accounting Standards for Enterprises No. 37 - Presentation of Financial Instruments, unless it is difficult to make a reasonable determination on the fair value of the liability component. 第十八条 在首次执行日，对于不符合《企业会计准则第24号--套期保值》规定的套期会计方法运用条件的套期保值，应当终止采用原套期会计方法，并按照《企业会计准则第24号--套期保值》处理。 <westbank> Article 18 On the date of initial implementation, as to the hedges which do not meet the conditions for employing the hedge accounting methods described in the Accounting Standards for Enterprises No. 24 - Hedging, the implementation of the original hedge accounting methods shall be brought to an end and shall be conducted according to the Accounting Standards for Enterprises No. 24 - Hedging. 第十九条 发生再保险分出业务的企业，应当在首次执行日按照《企业会计准则第26号--再保险合同》的规定，将应向再保险接受人摊回的相应准备金确认为资产，并调整各项准备金的账面价值。 <westbank> Article 19 On the date of initial implementation, a cession enterprise of reinsurance businesses shall recognize the related provisions which should be allocated back to the reinsurance acceptors as assets according to the Accounting Standards for Enterprises No. 26 - Reinsurance Contracts as well as modulate the carrying amount of each provision. 第三章 列报 <westbank> Chapter III Presentation 第二十条 在首次执行日后按照企业会计准则编制的首份年度财务报表（以下简称首份年度财务报表）期间，企业应当按照《企业会计准则第30号--财务报表列报》和《企业会计准则第31号--现金流量表》的规定，编报资产负债表、利润表、现金流量表和所有者权益变动表及附注。 <westbank> Article 20 During the period of preparation of the first annual financial statements after the date of initial implementation (referred to as the first annual financial statements hereinafter)according to the Accounting Standards for Enterprises, an enterprise shall make a balance sheet, profit statement, cash flow statement, statement on alternations of the owner's equities and the notes in the light of the Accounting Standards for Enterprises No. 30 - Presentation of Financial Statements and the Accounting Standards for Enterprises No. 31 - Cash Flow Statements. 对外提供合并财务报表的，应当遵循《企业会计准则第33号--合并财务报表》的规定。 <westbank> As to the enterprise which provides consolidated financial statements to outsiders, it shall be governed by the provisions in the Accounting Standards for Enterprises No. 33 - Consolidated Financial Statements. 在首份年度财务报表涵盖的期间内对外提供中期财务报告的，应当遵循《企业会计准则第32号--中期财务报告》的规定。 <westbank> As to the enterprise which provides interim financial reports during the period covered by the first annual financial statements, it shall be governed by the provisions in the Accounting Standards for Enterprises No. 32 - Interim Financial Reports. 企业应当在附注中披露首次执行企业会计准则财务报表项目金额的变动情况。 <westbank> An enterprise shall throw daylight on the alternations in the amount of the items of the financial statements upon initial implementation of the Accounting Standards for Enterprises in its notes. 第二十一条 首份年度财务报表至少应当包括上年度按照企业会计准则列报的比较信息。财务报表项目的列报发生变更的，应当对上年度比较数据按照企业会计准则的列报要求进行调整，但不切实可行的除外。 <westbank> Article 21 The first annual financial statements shall at least consist of comparative information of the previous year presented according to the Accounting Standards for Enterprises. In case the presentation of the items of financial statements alters, the comparative figures of the previous year shall be modulated as required by the Accounting Standards for Enterprises concerning the presentation, unless it is impractical. 对于原未纳入合并范围但按照《企业会计准则第33号--合并财务报表》规定应纳入合并范围的子公司，在上年度的比较合并财务报表中，企业应当将该子公司纳入合并范围。 <westbank> As to a subsidiary company which was not included into the scope of consolidation, but should have been included into therein according to the Accounting Standards for Enterprises No. 33 - Consolidated Financial Statements, the enterprise shall list it under the scope of consolidation for the comparative consolidated financial statements of the previous year. 对于原已纳入合并范围但按照该准则规定不应纳入合并范围的子公司，在上年度的比较合并财务报表中，企业不应将该子公司纳入合并范围。 <westbank> As to a subsidiary company which was included into the scope of consolidation, but should have not been included into therein according to this Standards, the enterprise shall not list the subsidiary company under the scope of consolidation for the comparative consolidated financial statements of the previous year. 上年度比较合并财务报表中列示的少数股东权益，应当按照该准则的规定，在所有者权益类列示。 <westbank> The minority shareholders' interests presented in the comparative financial statements of the previous year shall be listed under the category of the owner's equities according to these Standards. 应当列示每股收益的企业，比较财务报表中上年度的每股收益按照《企业会计准则第34号--每股收益》的规定计算和列示。 <westbank> As to an enterprise that shall list the earnings per share, it shall calculate and list the earnings per share of the previous year in the comparative financial statements according to the Accounting Standards for Enterprises No. 34 - Earnings Per Share. 应当披露分部信息的企业，比较财务报表中上年度关于分部的信息按照《企业会计准则第35号--分部报告》的规定披露。 <westbank> As to an enterprise that shall publish the segment information, it shall publish the segment information of the previous year in the comparative financial statements according to the Accounting Standards for Enterprises No. 35 - Segment Reports. |
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